Economía social y circular: medición y reporting para gestión de la sostenibilidad en entidades no lucrativas

Main Article Content

Dolores Gallardo Vázquez, Prof.
https://orcid.org/0000-0003-4749-6034
Sabina Scarpellini, Prof.
https://orcid.org/0000-0001-7077-5352
Alfonso Aranda-Usón, Dr.
https://orcid.org/0000-0001-6673-4945
Victor Kuba Khoury, Econ.

Resumen

El principal objetivo de este estudio es definir y medir las actividades de economía circular que están siendo introducidas por estas entidades y analizar la relativa información proporcionada a los grupos de interés a través de una metodología de doble enfoque. Los resultados obtenidos proporcionan la definición de las principales actividades circulares introducidas por estas entidades que se ordenan por relevancia y se analizan para el reporting. Nuestro estudio pone de relieve el protagonismo de este sector en los planes de formación y su potencial para nuevos perfiles profesionales.

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Article Details

Cómo citar
Gallardo Vázquez, D., Scarpellini, S., Aranda-Usón, A., & Kuba Khoury, V. (2024). Economía social y circular: medición y reporting para gestión de la sostenibilidad en entidades no lucrativas. UCJC Business and Society Review (formerly Known As Universia Business Review), 21(81). Recuperado a partir de https://journals.ucjc.edu/ubr/article/view/4666
Sección
Sostenibilidad y Ética
Biografía del autor/a

Dolores Gallardo Vázquez, Prof., Universidad de Extremadura

Full professor in Accounting and Financial Economy. She is an Economist specialising in Financial Accounting, Intellectual Capital and Corporate Social Responsibility, and she is an expert in implementing International Accounting Standards. She has MSc in Training as a University Teaching in European Higher Education, an MSc in Management of Higher Education Institutions, Fellowship at Cranfield University based on competitive aid from the Spanish Government. She has managed the Orientation and Teacher Training Service at the University for four years. Now, she is managing the University’s Social Responsibility Office. Her research interests include several key areas within Intellectual Capital, Corporate Social Responsibility, Corporate Volunteering, University Social Responsibility, Social Entrepreneurship and Social Innovation, including public and social policy contexts and the nexus of relationships between accounting, social accounting and social accounting and accountability. Now, her research is linked with the management at the University, with the possibility of implementing theoretical studies in the practical field. She has published in various peer-reviewed journals, books, international conference proceedings and monographs. She has also held lectureships at a wide variety of academic institutions. She organized a lot of seminars, conferences and international summer courses. Now, she manages an MSc in Management of Corporate Social Responsibility.

Sabina Scarpellini, Prof., Universidad de Zaragoza

   

Alfonso Aranda-Usón, Dr., Universidad de Zaragoza

Dr Alfonso Aranda-Usón is an assistant professor at the Department of Accounting and Finance of the University of Zaragoza (Spain). He has a PhD in Accounting and Finance and Industrial engineering (second PhD), a Bachelor’s degree in Business Administration from the University of Zaragoza, and a mechanical engineering degree. The multidisciplinary profile of Dr Aranda has allowed him to achieve a wide-ranging research experience in environmental management accounting and sustainable energy management for reporting at the CIRCE Research Institute of the University of Zaragoza. He participated in and led several National and International R&D projects. His research results are published in relevant academic journals. In addition, Dr Aranda managed several contracts with companies for sustainable energy and resources measurement in sustainability accounting topics.

Citas

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